Green Taxation in East Asia

Green Taxation in East Asia

Edited by Richard Cullen, Jefferson VanderWolk and Yan Xu

The core concern of this book is the potential use of taxation and related measures to foster climate-helpful, large-scale change within East Asia. The contributing authors examine key issues such as how Greater China, for instance, confronts severe environmental problems which are a direct product of several decades of remarkable economic growth. The detailed analysis in this book identifies a range of green taxation guidelines for East Asia as it seeks to drive down striking levels of environmental degradation – and tackle the climate change challenge.

Preface

Edited by Richard Cullen, Jefferson VanderWolk and Yan Xu

Subjects: asian studies, asian law, economics and finance, environmental economics, public finance, environment, asian environment, environmental economics, environmental law, law - academic, asian law, energy law, environmental law

Extract

The planning for the conference on which this book is based began in mid2008. The title for the conference held at Hong Kong University (HKU), was: “Green Taxation in East Asia”. This title, which worked well for the conference, has been retained for this book. It was suggested, in 2008, that it would be sensible to run our conference after, rather than before, the Conference of the Parties (COP15) Climate Change Conference to be held in Copenhagen in December, 2009. The HKU conference, thus, ran in late January, 2010. From the time when the conference was conceived as the Second International Conference of the Taxation Law Research Programme at HKU, the primary focus was identified as being on taxation systems – and how they should respond (especially in East Asia) to the serious environmental challenges posed by growing greenhouse gas (GHG) emissions. We knew that much international effort had been expended on research and analysis related to the role of other (non-taxation) regulatory measures designed to meet the GHG challenge. Taxation, though, tended to be regarded as being of secondary importance, at best, in the mainstream, post-Kyoto global debate on how best to tackle excessive GHG emissions. This comparative lack of attention to the role of taxation and related measures as tools to help remedy environmental degradation is unfortunate, we believe, especially in the case of East Asia. China, the largest nation in the world and the key jurisdiction in East Asia has so many environmental challenges and ongoing, regular instances...